Indirect costs are costs that are not directly accountable to a cost object (such as a particular project, facility, function or product). Indirect costs may be either fixed or variable.

n. fees for expenses that the courts pass on to attorneys, who then pass them on to their clients or to the losing party. Court costs usually include: filing fees, charges for serving summons and subpenas, court reporter charges for depositions (which can be very expensive), court transcripts and copying papers and exhibits. The prevailing party in a lawsuit is usually awarded court costs. Attorneys' fees can be included as court costs only if there is a statute providing for attorneys' fee awards in a particular type of case, or if the case involved a contract which had an attorneys' fee clause (commonly found in promissory notes, mortgages and deeds of trust). If a losing party does not agree with the claimed court costs (included in a filed cost bill) he/she/it may move (ask) the judge to "tax costs" (meaning reduce or disallow the cost), resulting in a hearing at which the court determines which costs to allow and in what amount (how much). See also: cost bill prevailing party

An indirect branch (also known as a computed jump, indirect jump and register-indirect jump) is a type of program control instruction present in some machine language instruction sets. Rather than specifying the address of the next instruction to execute, as in a direct branch, the argument specifies where the address is located.